https://www.taxtmi.com/article/detailed?id=17353 GST appellate advocacy requires comprehensive factual and legal preparation where a fraud-based demand mechanism is invoked. Invocation of section 74 requires material evidence of fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere non-payment is insufficient. Retrospective cancellation of a supplier's registration does not by itself establish recipient fraud where supplies were made during active registration, payments were through banking channels, and GST return data was available. Parties should advance all grounds, including objections to a single notice spanning multiple financial years, supported by departmental guidance and current High Court authority. en-us Sat, 05 Sep 2026 08:45:23 +0530 Sat, 05 Sep 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17353 GST appellate advocacy requires comprehensive factual and legal preparation where a fraud-based demand mechanism is invoked. Invocation of section 74 requires material evidence of fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere non-payment is insufficient. Retrospective cancellation of a supplier's registration does not by itself establish recipient fraud where supplies were made during active registration, payments were through banking channels, and GST return data was available. Parties should advance all grounds, including objections to a single notice spanning multiple financial years, supported by departmental guidance and current High Court authority. Articles Goods and Services Tax - GST Sat, 05 Sep 2026 08:45:23 +0530 https://www.taxtmi.com/article/detailed?id=17353